Property Valuation

Vermont's 'reappraisal year' refers to a municipality's periodic:

AAnnual reassessment of all commercial properties
BComprehensive revaluation of all taxable property to bring assessments to current fair market value✓ Correct
CAppraisal of only newly sold properties
DState-mandated appraisal of Act 250 properties

Explanation

Vermont municipalities periodically conduct town-wide reappraisals to bring all property assessments to current fair market value, improving equity in the property tax system and the accuracy of the education funding formula.

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